题目内容

Which of the following statements is true about a sales day book?

A. It is used to record amounts due to suppliers
B. It records cash and credit sales
C. It records credit sales
D. It records credit sales less amounts received by customers

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Which of the following is/are shown on a statement of profit of loss?

A. i), ii), iii) and iv)
B. i) and ii)
C. ii) and iii)
D. iii) and iv)

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A business records the following transactions during March for a customer:credit sales (excluding sales tax) $10,000, cash received $2,000.If sales tax is 10%, and the customer account opening balance was $0, what amount will appear as the balance of the customer account statement issued to the customer at the end of March?

A. $9,000
B. $8,000
C. $8,800
D. $8,182

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Which of the following accounting records shows the assets, liabilities and capital of a business at the end an accounting period?

A. Statement of profit or loss and other comprehensive income
B. Aged receivables analysis
Cash book
D. Statement of financial position

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Customers' purchase order numbers are often included on sales invoices from large organisations. What is the benefit of doing this?

A. It prevents fraud
B. It will be used as a unique code in the large organisation's coding system
C. It is required for tax purposes
D. It facilitates swift verification by the customer of the validity of sales invoices

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Which of the following statements is true about a sales day book?

A. It is used to record amounts due to suppliers B. It records cash and credit sales C. It records credit sales D. It records credit sales less amounts received by customers

Which of the following is/are shown on a statement of profit of loss?

Which of the following accounting records shows the assets, liabilities and capital of a business at the end an accounting period?

Customers' purchase order numbers are often included on sales invoices from large organisations. What is the benefit of doing this?

A. It is used to record amounts due to suppliers
B. It records cash and credit sales
C. It records credit sales
D. It records credit sales less amounts received by customers